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    <title>TDS ON TRANSPORT CHARGES</title>
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    <description>TDS on payment for transportation services is contested where the payer received a transport contractor&#039;s PAN and trip-level transport bills but the assessing officer demands PANs of individual vehicle owners; the core issue is whether furnishing the contractor&#039;s PAN and detailed invoices satisfies the payer&#039;s TDS compliance and record-keeping obligations when the payer has no direct relationship with subcontracted truck owners.</description>
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      <description>TDS on payment for transportation services is contested where the payer received a transport contractor&#039;s PAN and trip-level transport bills but the assessing officer demands PANs of individual vehicle owners; the core issue is whether furnishing the contractor&#039;s PAN and detailed invoices satisfies the payer&#039;s TDS compliance and record-keeping obligations when the payer has no direct relationship with subcontracted truck owners.</description>
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